Country-by-country reporting (CbCR): Emerging themes from the G20/OECD and the UK

Multinational businesses are working through the details to understand the information required for country-by-country reporting. Use our FAQ guide to better understand some of the questions and factors around the G20/OECD recommendations for country-by country reporting to tax authorities.

Action 13 of the G20/OECD's Base Erosion and Profit Shifting ('BEPS') project recommended that large multinational groups should be required to prepare and file with the tax authorities a new type of annual return - a country-by-country report.

The report provides tax authorities with visibility over how key elements of a multinational group’s financial results breaks down by tax jurisdiction.

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